Rochester Mn Sports

Nonprofit profile at a glance

EIN
411698395
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Rochester, MN, USA
Phone
5072804702
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$1,285,113
Expenses
$1,255,848
Assets
$834,025
Liabilities
$2,610

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Highest reported compensation

  • MATT ESAU (EXECUTIVE DI): $109,445 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of rochester sports is to provide leadership, guidance, and expertise in attracting and administering sporting events of all kinds in the rochester, Minnesota area that contribute to the economy, quality of life, and that promote healthy and active living.

What it reported doing in 2024

Accomplishments: estimated number of visitors: 168,660 number of sports events: 109 estimated economic impact: 25,726,000 room nights reported: 25,545 estimated room nights: 31,931 new events secured for 2024: rac usta level 5 open tennis - jan prep dig Minnesota slam vb - feb (52 teams) rac usta level 5 open tennis - feb rac usta level 4 closed tennis - march spa senior softball - may (est. 200 rn) issa midwest USA softball championship - july rac usta level 5 open tennis - july 10 & under state swim - july myas 14aa gopher state baseball - july (est. 400 rn) junior legion baseball state - aug prospect wire baseball - sept (est. 100 rn) rac usta level 5 open tennis - dec

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.5%; rating input score 84
  • Program expense ratio: 84.3%; rating input score 84
  • Fundraising efficiency: $23.18 raised per $1 spent on fundraising; rating input score 62; 62nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.3%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.66; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 8.7%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 83.5% of revenue deployed · 84.3% of spending went to programs
  • Governance: 18 of 18 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $109K · 18 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.